Why Does the FTA Keep Sending My Application Back?
The #1 reason VAT deregistration applications get returned by the FTA is incorrect or missing declarations. The specific declarations required depend on your reason for deregistration, and each declaration must follow the FTA’s prescribed template format, be on company letterhead, and be signed and stamped by the authorized signatory.
Submit a declaration in free-form format, forget the stamp, use the wrong declaration type for your reason — and the FTA sends the entire application back. Each round of back-and-forth adds 20 business days to the processing time.
Declarations by Deregistration Reason
The FTA requires different declarations depending on why you are deregistering. Here are the two most common scenarios:
📋 Reason 1: Licence Cancellation / Business Closure
If you are deregistering because your trade licence has been cancelled or your business has permanently closed:
| # | Declaration Required | What It Says | Format |
|---|---|---|---|
| 1 | Turnover Declaration | Declares your taxable supplies figures for the relevant period — must match your filed VAT returns | FTA template, signed & stamped |
| 2 | Pledge: No Taxable Supplies Expected in Next 12 Months | A formal pledge that the business does not expect to make any taxable supplies in the next 12 months from the deregistration date | FTA template, signed & stamped |
| 3 | Declaration: No Taxable Supplies in Next 30 Days | Declares that the business will not make any taxable supplies within the next 30 days | FTA template, signed & stamped |
📋 Reason 2: Taxable Supplies Below Threshold
If you are deregistering because your taxable supplies have fallen below the mandatory registration threshold (AED 375,000) or the voluntary threshold (AED 187,500):
| # | Declaration Required | What It Says | Format |
|---|---|---|---|
| 1 | Declaration of Taxable Supplies in Past 12 Months | Declares the total value of taxable supplies made in the past 12 months, proving they are below the mandatory threshold (AED 375,000) | FTA template, signed & stamped |
| 2 | Declaration: Supplies Will Not Exceed Voluntary Threshold in Next 12 Months | Declares that taxable supplies are not expected to exceed AED 187,500 (voluntary registration threshold) in the next 12 months | FTA template, signed & stamped |
| 3 | Turnover Declaration | Declares your actual taxable supplies/turnover figures for the relevant period | FTA template, signed & stamped |
⚠️ ALL Declarations Must Follow FTA Template Format
This is where most applications fail. The FTA has prescribed templates for each declaration. You cannot submit a generic letter or a free-form declaration. Each declaration must be:
• In the exact FTA template format (wording, structure, and fields as prescribed)
• Printed on company letterhead
• Signed by the authorized signatory (the same person listed on EmaraTax)
• Stamped with the company seal
Miss any of these and the FTA sends the application back — adding another 20 business days to the process.
💬 Need Declarations in FTA Template Format?
We prepare all required declarations for your specific deregistration type — correct FTA template, signed and stamped. No back-and-forth with FTA.
Quick Reference: Which Declarations for Which Reason
| Declaration | Licence Cancellation | Below Threshold |
|---|---|---|
| Turnover Declaration | ✅ Required | ✅ Required |
| Pledge: No taxable supplies in next 12 months | ✅ Required | — |
| Declaration: No taxable supplies in next 30 days | ✅ Required | — |
| Declaration: Taxable supplies in past 12 months below AED 375K | — | ✅ Required |
| Declaration: Supplies won’t exceed AED 187,500 in next 12 months | — | ✅ Required |
Other Documents the FTA May Request
In addition to the declarations, the FTA may also ask for:
• Cancelled trade licence copy — always required for licence cancellation reason
• Latest financial statements (trial balance, P&L, or balance sheet — audited or unaudited)
• Taxable supplies/expenses Excel sheet — the FTA provides a downloadable template on EmaraTax which you fill in and upload
The VAT Deregistration Process
Step 1: Log in to EmaraTax
Access eservices.tax.gov.ae and navigate to your VAT registration.
Step 2: Start Deregistration Application
Select Deregister under Value Added Tax. Choose the reason for deregistration — this determines which declarations you need.
Step 3: Upload Documents & Submit
Upload cancelled trade licence (if applicable), fill in the taxable supplies/expenses sheet, enter eligibility and effective dates, confirm signatory, and submit.
Step 4: FTA Reviews & Requests Declarations
The FTA reviews your application and requests the specific declarations for your deregistration reason. Prepare them in FTA template format with signature and stamp.
Step 5: Upload Declarations & Await Approval
Upload all declarations promptly. FTA reviews within 20 business days. If everything is correct, they approve the deregistration.
Step 6: File Final VAT Return
After approval, file the final VAT return for the period ending on the effective deregistration date. Pay any outstanding VAT dues within 28 days.
Common Reasons Applications Get Sent Back
| Reason | What Went Wrong | How to Avoid |
|---|---|---|
| Declaration not in FTA template format | Used a generic letter instead of FTA’s prescribed template | Use exact FTA template wording, structure, and fields |
| Missing signature or stamp | Declaration submitted without authorized signature or company seal | Always sign and stamp every declaration |
| Wrong declarations for the reason | Submitted below-threshold declarations for a licence cancellation case (or vice versa) | Match declarations to your specific deregistration reason |
| Turnover figures don’t match VAT returns | Numbers in turnover declaration differ from filed VAT returns | Reconcile with your VAT return data before preparing the declaration |
| Missing one of the required declarations | Submitted 2 out of 3 required declarations | Use the checklist above — submit ALL required declarations in one go |
| Signatory mismatch | Person who signed declaration is not the authorized signatory on EmaraTax | Ensure the same person listed on EmaraTax signs all declarations |
Penalties for Late VAT Deregistration
You must apply within 20 business days of the deregistration obligation arising:
• AED 1,000 for the first month of delay
• AED 1,000 for each additional month
• Maximum AED 10,000
Plus you must continue filing quarterly VAT returns until deregistration is approved. Late filing = AED 1,000 first offence, AED 2,000 repeat.
Timeline
| Stage | Timeline |
|---|---|
| Submit deregistration application on EmaraTax | 1 day |
| FTA initial review | 20 business days |
| FTA requests declarations | — |
| Prepare & upload declarations (your side) | 1–3 days (with Fastlane: same day) |
| FTA reviews declarations | 20 business days |
| Approval + file final VAT return | 1–3 days |
| Total (with professional help) | 4–8 weeks |
⚠️ The Bottom Line
The FTA sends VAT deregistration applications back because declarations are in the wrong format, missing a signature, or the wrong type for the deregistration reason. Get it right the first time: use FTA template format, match declarations to your specific reason, and ensure everything is signed and stamped. Professional deregistration from AED 499 with Fastlane →